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CA Foundation 2026 Syllabus PDF: Subjects, Marks, Exam Pattern
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CA Foundation Exam Exam Date:18 Jan' 26 - 24 Jan' 26
The Institute of Chartered Accountants of India prescribed the CA Foundation 2026 syllabus on its official website. The CA Foundation 2026 syllabus has four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. The syllabus of CA Foundation aims to build strong accounting, business, and analytical skills. The CA Foundation syllabus highlights the number of papers included, the major subjects covered, and the topics asked in the CA Foundation exam. Candidates planning to appear for the upcoming sessions must familiarize themselves with the CA Foundation 2026 syllabus.
The CA Foundation, being the entry-level qualification, has to be cleared through subsequent levels (CA Intermediate and CA Final) to become a Chartered Accountant. Therefore, downloading the CA Foundation syllabus 2026 PDF and reviewing the CA Foundation 2026 exam pattern is essential to gain a comprehensive understanding of the entire examination.
CA Foundation 2026 Syllabus: Overview
Paper | Subject | Marks | Questions Type |
Paper 1 | Accounting | 100 Marks | Subjective |
Paper 2 | Business Laws | 100 Marks | Subjective |
Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | 100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks | Objective |
Paper 4 | Business Economics | 100 Marks | Objective |
CA Foundation 2026 Subject-Wise Syllabus
Candidates should make sure that they go through each subject of the CA Foundation exam syllabus and develop a preparation strategy accordingly. The detailed subject-wise syllabus for CA Foundation 2026 is given below:
CA Foundation Paper 1: Accounting Syllabus 2026
The objective of the CA Foundation Accounting syllabus is to develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and solving simple problems.
Module 1
Chapter 1: Theoretical Framework
Unit 1: Meaning and Scope of Accounting
Unit 2: Accounting Concepts, Principles and Conventions
Unit 3: Capital and Revenue Expenditures and Receipts
Unit 4: Contingent Assets and Contingent Liabilities
Unit 5: Accounting Policies
Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 7: Accounting Standards
Chapter 2: Accounting Process
Unit 1: Basic Accounting Procedures – Journal entries
Unit 2: Ledgers
Unit 3: Trial Balance
Unit 4: Subsidiary Books
Unit 5: Cash Book
Unit 6: Rectification of Errors
CA Foundation Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check NowChapter 3: Bank Reconciliation Statement
Chapter 4: Inventories
Chapter 5: Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors
Unit 1: Final Accounts of Non-Manufacturing Entities
Unit 2: Final Accounts of Manufacturing Entities
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations
Chapter 9: Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts
Unit 1: Introduction to Partnership Accounts
Unit 2: Treatment of Goodwill in Partnership Accounts
Unit 3: Admission of a New Partner
Unit 4: Retirement of a Partner
Unit 5: Death of a Partner
Unit 6: Dissolution of Partnership Firms and LLPs
Chapter 11: Company Accounts
Unit 1: Introduction to Company Accounts
Unit 2: Issue, Forfeiture and Re-Issue of Shares
Unit 3: Issue of Debentures
Unit 4: Accounting for Bonus Issue and Right Issue
Unit 5: Redemption of Preference Shares
Unit 6: Redemption of Debentures
CA Foundation Paper 2: Business Laws Syllabus 2026
The CA Foundation Business Laws syllabus aims to develop general legal knowledge of the law of Contracts, Sales, and understanding of various forms of businesses and their functioning to regulate the business environment, and to acquire the ability to address basic application-oriented issues.
Chapter 1: Indian Regulatory Framework
Chapter 2: The Indian Contract Act, 1872
Unit 1: Nature of Contracts
Unit 2: Consideration
Unit 3: Other Essential Elements of a Contract
Unit 4: Performance of Contract
Unit 5: Breach of Contract and its Remedies
Unit 6: Contingent and Quasi Contracts
Unit 7: Contract of Indemnity and Guarantee
Unit 8: Bailment and Pledge
Unit 9: Agency
Chapter 3: The Sale of Goods Act, 1930
Unit 1: Formation of the Contract of Sale
Unit 2: Conditions & Warranties
Unit 3: Transfer of Ownership and Delivery of Goods
Unit 4: Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
Unit 1: General Nature of Partnership
Unit 2: Relations of Partners
Unit 3: Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008
Chapter 6: The Companies Act, 2013
Chapter 7: The Negotiable Instruments Act, 1881
CA Foundation Paper 3: Quantitative Aptitude Syllabus 2026
The CA Foundation Quantitative Aptitude syllabus helps candidates develop logical reasoning skills and enables the basic understanding of mathematical and statistical tools required for business, finance, and economic situations.
1) PART-A: BUSINESS MATHEMATICS
Chapter 1: Ratio and Proportion, Indices, Logarithms
Chapter 2: Equations
Chapter 3: Linear Inequalities
Chapter 4: Mathematics of Finance
Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
Differential Calculus
Integral Calculus
2) PART-B: LOGICAL REASONING
Chapter 9: Number Series, Coding and Decoding and Odd Man Out
Chapter 10: Direction Sense Test
Chapter 11: Seating Arrangements
Chapter 12: Blood Relations
3) PART-C: STATISTICS
Chapter 13
Unit I: Statistical Description of Data
Unit II: Sampling
Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion
Chapter 15: Probability
Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression
Chapter 18: Index Numbers
CA Foundation Paper 4: Business Economics Syllabus 2026
The detailed syllabus of CA Foundation Business Economics has been given below. The objective of this paper is to help students understand the concepts and theories of economics and to acquire the ability to address application-oriented issues.
Chapter 1: Nature & Scope of Business Economics
Unit 1: Introduction
Unit 2: Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
Unit 1: Law of Demand and Elasticity of Demand
Unit 2: Theory of Consumer Behaviour
Unit 3: Supply
Chapter 3: Theory of Production and Cost
Unit 1: Theory of Production
Unit 2: Theory of Cost
Chapter 4: Price Determination in Different Markets
Unit 1: Meaning and Types of Markets
Unit 2: Determination of Prices
Unit 3: Price Output Determination under Different Market Forms
Chapter 5: Business Cycles
Chapter 6: Determination of National Income
Unit 1: National Income Accounting
Unit 2: The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance
Unit 1: Fiscal Functions: An Overview, Centre and State Finance
Unit 2: Market Failure/ Government intervention to correct Market Failure
Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
Unit 4: Fiscal Policy
Chapter 8: Money Market
Unit 1: The Concept of Money Demand: Important Theories
Unit 2: The Concept of Money Supply
Unit 3: Monetary Policy
Chapter 9: International Trade
Unit 1: Theories of International Trade
Unit 2: The Instruments of Trade Policy
Unit 3: Trade Negotiations
Unit 4: Exchange Rate and Its Economic Effects
Unit 5: International Capital Movements
Chapter 10: Indian Economy
You may also check: CA Foundation January 2026 Exam Date
Best Books for CA Foundation Exam 2026 - Subject Wise
Here is the list of recommended books for CA Foundation. Candidates must refer to the following books given below:
Books | Author/Publisher |
Principles and Practice of Accounting | PC Tulsian and Bharat Tulsian |
Business Laws | PC Tulsian |
Quantitative Aptitude | Kailash Thakur |
Business Economics | PC Tulsian and Bharat Tulsian |
Mercantile Law | M.C.Kuchhal and Vivek Kucchal |
Quantitative Aptitude | P.N Arora |
CA Foundation Business Laws | Dr V.K. Jain CA Shashank S. Sharma |
CPT Grewal’s Accountancy | M.P Gupta & B.M Aggarwal |
CA Foundation 2026 Exam Pattern
Particulars | Details |
Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
Mode of exam | Offline |
Frequency | Thrice in a year (May/June) (September) |
Level of exam | National level |
Level of difficulty | Easy to Moderate |
Subjects | The CA Foundation exam includes FOUR papers: Paper 1 - Accounting Paper 2 - Business Laws Paper 3 - Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics Paper 4 - Business Economics |
Duration of the question papers | Paper 1 and 2 will be of 3 hours Paper 3 and 4 will be of 2 hours |
Question Type | Paper 1 and 2 - Subjective Paper 3 and 4 - Objective |
Marks | Each paper will be of 100 marks. |
Total marks | 400 |
Marking scheme | For subjective (Paper 1 and 2) - No negative marking For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer |
Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
You may also check:
Frequently Asked Questions (FAQs)
Q: How many papers are there in the CA Foundation 2026 exam?
A:
As per the exam pattern, there are four papers in the CA Foundation examination.
Q: Can I complete the CA Foundation 2026 syllabus in 3 months?
A:
Yes, with a strict schedule and proper revision with the help of CA Foundation books, question papers, and study materials.
Q: Which is the easiest level in the CA exam?
A:
CA Foundation is the easiest compared to CA Inter and CA Final exams.
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Questions related to CA Foundation Exam
On Question asked by student community
Have a question related to CA Foundation Exam ?
Hello,
If you’ve given the CA Foundation exam three times and still couldn’t clear it, don’t worry, there are many good alternatives you can go for. Here are some options you can consider:
-
B.Com (Bachelor of Commerce):
You can continue your studies with B.Com. It gives you a strong base in accounts, finance, and business, and you can go for other professional courses later. -
CS (Company Secretary):
If you are interested in company law, compliance, and legal work, CS is a good choice. -
CMA (Cost Management Accounting):
If you like accounting and cost management, CMA is another strong course. -
BBA (Bachelor of Business Administration):
This course is good if you are interested in management and business studies. It also opens options for an MBA later. -
Accounting and Finance Diplomas or Certifications:
You can do short-term courses like Tally, GST, Financial Modelling, or Digital Accounting. These help you get job-ready faster. -
Banking and Finance Courses:
You can go for professional programs in banking, stock market, or investment analysis.
Hope it helps !
Hello aspirant,
Under the proposed plan, Module 1 of the CA Foundation Accounting syllabus for 2025 covers theoretical frameworks, fundamental accounting procedures, bank reconciliation, and inventory. Final accounts for partnerships, companies, and sole proprietors as well as non-profit organizations are included in Module 2. Depreciation, bills of exchange, and specific transactions like consignment and joint ventures are also important subjects.
Thank you
Hope it helps you
Hello aspirant,
The CA Foundation September 2025 exam has been completed by the Institute of Chartered Accountants of India (ICAI). Candidates are anxiously awaiting their CA Foundation Sep 2025 results after the exam is over. The CA Foundation results are anticipated to be released by ICAI in September 2025, most likely during the first week of November 2025.
For more information, you can visit our site through following link:
https://finance.careers360.com/articles/ca-foundation-september-2025-result-date
Thank you
Hello CA student,
You can download the admit card even through SSP.
The ICAI has already issued the admit card for September 2025 exams.
All the best.
Hello aspirant,
Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.
For more information you can visit our site by clicking on the link given below.
Thank you
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